毕业论文外文翻译-应收账款的管理

1、the term receivables refer to amounts due from individuals and companies receivables are claims that arc expected to be collected in cash. the management of receivables is a vary important activity for any company that sells goods on credit. receivables are important because they represent one of a

2、company's most liquid assets for many companies receivables are also one of the largest assets.receivables这个单词是指应收账款欠款的个人和公司。应收账款是指预计将收集到的 现金。应收款的管理对任何一个通过信贷方式销售货物的公司而言都是一项重要的活动。应 收款很重要的，因为他们代表一个公司的最具流动性的资产。对于许多公司而言，应收账款 也是其屮最大的资产之一。management receivables应收账款的管理receivables arc a significant asse

3、t on the many books. as a consequence, companies must pay close attention to their receivables balances and manage them carefully.应收款是在很多书籍屮都表明是一项很重要的资产。因此，金业必须密切关注其应收款 余额并且进行谨慎的管理。managing accounts receivables involves five steps:1. determine to whom to extend credit2. establish a payment period3.

4、monitor collections4 evaluate the receivables balances5 accelerate cash receipts from receivables when necessary 应收账款的管理可分为五步来进行：1. 决定谁可以提供信贷2. 建立付款期限3. 监测收回4. 评价应收账款余额5. 必耍吋加快应收账款的现金收冋extending credit 提供信贷a critical part of managing receivables is determining who should be extended credit and who s

5、hould not. many companies increase sales by being generous with their credit policy, but they may end up extending credit to risky customers who do not pay. if the credit policy is too tight, you will lose sales; if it is too loose, you may sell to "deadbeats who will pay cither very late or no

6、t at all. one ceo noted that prior to getting his credit and collection department in order, his salespeople had 300 square feet of office space per person, while the people in credit and collections had six people crammed into a single 300-square-foot space. although this arrangement boosted sales,

7、 it had vary expensive consequences in bad debts expense应收账款管理屮一个决定性的部分就是确定谁应扩人信贷，谁不应该扩人。很多公司由 于信贷政策的宽松提高了销售额，但他们最终可能扩大客八的信贷风险。如果信贷政策是很 紧，销售量将卜降；女i陳太松，则意味着你可能将劳务出售给支付很晚或根本无法偿还的游 手好闲之人。一个总裁指出，他先后接管受信业务和代收款部门，他的销伟人员每人在办公 室的空间为300平方英尺,而在信贷和冋收部门6个人勉强塞进-个300平方英尺的空间。 虽然这种安排促进销售，但它会产生非常昂贵的坏账费用。certain step

8、s can be taken to help minimize losses as credit standard are relaxed. risky customers might be required to provide letters of credit or bank guarantees. then if the customers don't pay, the bank that provided the guarantee will. particularly risky customers might be required to pay cash on deli

9、very. in addition, you should ask potential customers for references from banks and suppliers to determine their payment history. it is important to check these references on potential new customers as well as periodically to check the financial health of continuing customers many resources are avai

10、lable for investigating customers通过宽松的信贷标准可以采取某些步骤最人限度地减少损失。风险客户可能会被要求提 供信用证或银行担保。然后，如果客八不支付，银行会提供了保证。特别危险的客户可能需 要货到付款。此外，你应该请求银行和供应商对潜在客户提供证叨以确定其付款历史。重要 的是要检杏这些潜在的新客户的信用状况以及定期检杏老客户的财政状况。许多资源均可用 于调査客户。establishing a payment period 建立付款期限companies that extended credit should determine a required paym

11、ent period and communicate that policy to their customers. it is important to make sure that your company's payment period is consistent with that of your competitors for example, if you decide to require payment within 15 days, but your competitors require payment within 45 days, you may lose s

12、ales to your competitor. however, you may allow up to 45days to pay but offer a sales discount for people paying within 15days to match competitors' term but encourage prompt payment of account.展延信用证的公司应该向他们的客户确定一个必须的付款期限和传达沟通政策。重要的 是，要确保您公司的付款期与你的竞争对手是一致的。例如，如果您决定要求在15天内付 款，但您的竞争对手需要在45天内付款，这样您

13、可能会在销售上败给你的竞争对手。然而， 您可以允许最多四十五天支付，但给15天内付款的客户提供了一个销售折扣从而匹配竞争 对手的期限、鼓励客户立即付款。monitoring collections 监测收回an accounts receivable aging schedule should be prepared at least monthly. in addition to estimating the allowance for bad debts, the aging schedule has other uses to management. it aids estimation

14、 of the timing of future cash inflows, which is very important to the treasurers' efforts to prepare a cash budget. it provides information about the overall collection experience of the company and identifies problem account. problem accounts need to be pursued with phone calls, letters, and oc

15、casionally legal action. sometimes special arrangements must be made with problem accounts 应收账款账龄分析表应该至少每月制作一次。除了估计坏账，应收账款账龄分析表对管 理有着其他用途。它可以帮助分析估计未来的现金流入的时机，这对财务主管编写一份现金 预算是非常璽要的。它提供了公司的全部可收集到的信息，并确定了该公司的问题帐户。问 题账户需要电话，信函，和偶尔法律行动等方式来追回。有时候，必须对问题帐户采取特别 协议安排等。evaluating the receivables balance 评价应收款余

16、额investors and managers keep a watchful eye on the relationship among sales, accounts receivables, and cash collections. if sales increase, then accounts receivable arc also expected to increase. but a disproportionate increase in accounts receivable might signal trouble. perhaps the company in crea

17、sed its sales by loose ning its credit policy, and these receivables may be difficult or impossible to collect. such receivables arc considered less liquid. recall that liquidity is measured by how quickly certain assets can be converted to cash.投资者和管理人员需要密切留意销售，应收账款，现金收回之间的关系。如果销售增加， 那么应收账款预计也将增加。但

18、不成比例地增加应收帐款可能也是麻烦开始的信号。也许该 公司通过放松其信贷政策來增加销售额，这些应收账款可能会难以或无法回收。这种应收账 款被认为是流动性较差。需婆记得的是，我们都是通过可兑现的资产转化为现金的速度来衡 量流动性的水平的。the ratio used to assess the liquidity of the receivables is the receivables turnover ratio. this ratio measures the number of times, on average, receivables are collected during the

19、 period. the receivables turnover ratio is computed by dividing net credit sales by the average net receivables during the year. unless seasonal factors arc significant, average receivables outstanding can be computed from the beginning and ending balances of the net receivables.用来评佔应收账款流动性的比率称为丿m收账

20、款周转率。这比率可以衡量应收账款在收 账期内被冋收的次数，平均收账时间等。丿应收款周转率的计算方法是赊销收入净额除以在这 一年里的平均应收账款净额。除非季节性因索影响显著，平均应收帐款可以通过净应收账款 的期初和期末平均余额来计算。receivables turnover ratio=net credit sales/average net receivables应收账款周转率二赊销收入净额/平均应收账款净额accelerate cash receipts 加快现金收入in the normal course of events, accounts receivables are collec

21、ted in cash and removed from the books. however, as credit sales and receivables have grown in size and significance, the "normal course of events has changed. two common expressions apply to the collection of receivables: (1) times is moneythat is, waiting for the normal collection process cos

22、ts money.(2) a bird in the hand is worth two in the bushthat is, getting the cash now is better thangetting it later or not at nll therefore, in order to accelerate the receipt of cash from receivables, companies frequently sell their receivables to anothcr company for cash, thereby shortening the c

23、ash-to-cash operating cycle.在正常情况卜应收账款通过现金收回和通过帐务移出。然而，由于赊销和应收账款 规模和意义重要性的增加，这种“正常情况下”发生了变化。两种常见的应收款的收収形式 表现为：(1)时间就是金钱-这就是，正常的应收账款收集过程增加了成木、耗费资金。(2) 二鸟在林，不如一鸟在手-即现在收回现金优于越稍后或根木没有。因此，为了加快应收账 款回收的现金收款，公司经常为收回现金而把他们的应收账款岀售给另一家公司，从而缩短 现金到现金的经营周期。finance accountingtools for business decision makingkimme

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